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| 1 | --- |
| 2 | name: sweden-bookkeeping |
| 3 | description: > |
| 4 | Use this skill whenever asked about Swedish bookkeeping, chart of accounts, BAS kontoplan, financial statements, or accounting standards in Sweden. Trigger on phrases like "Swedish bookkeeping", "bokföring Sverige", "BAS kontoplan", "kontoplan", "årsredovisning", "K2", "K3", "BFL", "ÅRL", "resultaträkning", "balansräkning", "enskild firma bokföring", "årsbokslut", "Bokföringsnämnden", "BFN", "avskrivning", "förenklat årsbokslut", or any question about recording transactions, financial reporting, or accounting standards for Swedish entities. |
| 5 | version: 1.0 |
| 6 | jurisdiction: SE |
| 7 | category: bookkeeping |
| 8 | depends_on: |
| 9 | - bookkeeping-workflow-base |
| 10 | --- |
| 11 | |
| 12 | # Sweden Bookkeeping Skill v1.0 |
| 13 | |
| 14 | --- |
| 15 | |
| 16 | ## Section 1 -- Quick Reference |
| 17 | |
| 18 | | Field | Value | |
| 19 | |---|---| |
| 20 | | Country | Sweden (Konungariket Sverige) | |
| 21 | | Currency | SEK (Swedish Krona) | |
| 22 | | Financial year | Flexible; calendar year most common. Split year allowed for non-AB entities. | |
| 23 | | Accounting standards | K2 (BFNAR 2016:10) for smaller companies; K3 (BFNAR 2012:1) for larger/default; K1 for simplified annual accounts | |
| 24 | | Standard chart of accounts | BAS-kontoplanen (voluntary but used by >95% of businesses) | |
| 25 | | Governing body | BFN (Bokföringsnämnden -- Swedish Accounting Standards Board) | |
| 26 | | Key legislation | BFL (Bokföringslagen 1999:1078); ÅRL (Årsredovisningslagen 1995:1554) | |
| 27 | | Filing obligation | Bolagsverket (Swedish Companies Registration Office) -- within 7 months of year-end for AB | |
| 28 | | Tax authority | Skatteverket (Swedish Tax Agency) | |
| 29 | | Archival requirement | 7 years (bokföringslagen ch. 7) | |
| 30 | |
| 31 | --- |
| 32 | |
| 33 | ## Section 2 -- Standard Chart of Accounts (BAS-kontoplanen) |
| 34 | |
| 35 | The BAS chart is a four-digit decimal classification system aligned with ÅRL income statement and balance sheet formats. Classes 1-8 cover financial accounting. |
| 36 | |
| 37 | ### Class 1 -- Tillgångar (Assets) |
| 38 | |
| 39 | | Code | Account | Description | |
| 40 | |---|---|---| |
| 41 | | 1010 | Utvecklingsutgifter | Development expenditure (K3 only) | |
| 42 | | 1020 | Koncessioner | Concessions | |
| 43 | | 1030 | Patent | Patents | |
| 44 | | 1050 | Goodwill | Goodwill | |
| 45 | | 1110 | Byggnader | Buildings | |
| 46 | | 1120 | Förbättringsutgifter (annans fastighet) | Improvements to leased property | |
| 47 | | 1130 | Mark | Land | |
| 48 | | 1210 | Maskiner och inventarier | Machinery and equipment | |
| 49 | | 1220 | Inventarier och verktyg | Tools and fixtures | |
| 50 | | 1230 | Datorer | Computers | |
| 51 | | 1240 | Bilar och andra transportmedel | Vehicles | |
| 52 | | 1250 | Kontorsinventarier | Office furniture | |
| 53 | | 1290 | Övriga materiella anläggningstillgångar | Other tangible fixed assets | |
| 54 | | 1310 | Aktier i dotterföretag | Shares in subsidiaries | |
| 55 | | 1380 | Andra långfristiga fordringar | Other long-term receivables | |
| 56 | | 1400 | Varulager | Inventory (goods for resale) | |
| 57 | | 1410 | Lager av råvaror | Raw materials | |
| 58 | | 1420 | Lager av varor under tillverkning | Work in progress | |
| 59 | | 1460 | Lager av handelsvaror | Trading goods | |
| 60 | | 1510 | Kundfordringar | Trade receivables | |
| 61 | | 1610 | Fordringar hos anställda | Receivables from employees | |
| 62 | | 1630 | Skattefordringar | Tax receivables | |
| 63 | | 1710 | Förutbetalda hyreskostnader | Prepaid rent | |
| 64 | | 1790 | Övriga förutbetalda kostnader | Other prepaid expenses | |
| 65 | | 1910 | Kassa | Cash | |
| 66 | | 1920 | PlusGiro | PlusGiro account | |
| 67 | | 1930 | Företagskonto/checkkonto | Business bank account | |
| 68 | | 1940 | Övriga bankkonton | Other bank accounts | |
| 69 | |
| 70 | ### Class 2 -- Eget Kapital och Skulder (Equity and Liabilities) |
| 71 | |
| 72 | | Code | Account | Description | |
| 73 | |---|---|---| |
| 74 | | 2010 | Eget kapital (enskild firma) | Owner's equity (sole trader) | |
| 75 | | 2013 | Privata uttag | Owner's drawings | |
| 76 | | 2018 | Egna insättningar | Owner's contributions | |
| 77 | | 2020-2040 | Eget kapital delägare 2-4 | Partner equity (handelsbolag) | |
| 78 | | 2081 | Aktiekapital | Share capital (AB) | |
| 79 | | 2085 | Uppskrivningsfond | Revaluation reserve | |
| 80 | | 2086 | Reservfond | Legal reserve | |
| 81 | | 2091 | Balanserad vinst/förlust | Retained earnings | |
| 82 | | 2099 | Årets resultat | Current year result | |
| 83 | | 2110-2139 | Periodiseringsfonder | Tax allocation reserves | |
| 84 | | 2150 | Ackumulerade överavskrivningar | Accumulated excess depreciation | |
| 85 | | 2310 | Banklån (långfristiga) | Long-term bank loans | |
| 86 | | 2350 | Andra skulder till kreditinstitut | Other credit institution debts | |
| 87 | | 2390 | Övriga långfristiga skulder | Other long-term liabilities | |
| 88 | | 2440 | Leverantörsskulder | Trade payables (suppliers) | |
| 89 | | 2510 | Skatteskulder | Tax liabilities | |
| 90 | | 2610 | Utgående moms (25%) | Output VAT 25% | |
| 91 | | 2620 | Utgående moms (12%) | Output VAT 12% | |
| 92 | | 2630 | Utgående moms (6%) | Output VAT 6% | |
| 93 | | 2640 | Ingående moms | Input VAT (deductible) | |
| 94 | | 2650 | Redovisning av moms | VAT settlement account | |
| 95 | | 2710 | Personalens källskatt | Employee tax withheld (PAYE) | |
| 96 | | 2730 | Lagstadgade sociala avgifter | Statutory social charges payable | |
| 97 | | 2731 | Avräkning arbetsgivaravgifter | Employer contributions settlement | |
| 98 | | 2790 | Övriga kortfristiga skulder | Other current liabilities | |
| 99 | | 2900 | Upplupna kostnader | Accrued expenses | |
| 100 | | 2910 | Upplupna löner | Accrued wages | |
| 101 | | 2920 | Upplupna semesterlöner | Accrued holiday pay | |
| 102 | | 2940 | Upplupna sociala avgifter | Accrued social contributions | |
| 103 | | 2990 | Övriga upplupna kostnader | Other accrued expenses | |
| 104 | |
| 105 | ### Class 3 -- Rörelseintäkter (Operating Revenue) |
| 106 | |
| 107 | | Code | Account | Description | |
| 108 | |---|---|---| |
| 109 | | 3010 | Försäljning varor (25% moms) | Sales of goods (25% VAT) | |
| 110 | | 3040 | Försäljning varor (12% moms) | Sales of goods (12% VAT) | |
| 111 | | 3050 | Försäljning varor (6% moms) | Sales of goods (6% VAT) | |
| 112 | | 3100 | Försäljning tjänster (25% moms) | Sales of services (25% VAT) | |
| 113 | | 3200 | Försäljning tjänster momsfri | Sales of services (VAT-exempt) | |
| 114 | | 3300 | EU-intäkter | EU intra-community sales | |
| 115 | | 3400 | Exportintäkter | Export revenue | |
| 116 | | 3900 | Övriga rörelseintäkter | Other operating income | |
| 117 | |
| 118 | ### Class 4 -- Kostnader för varor/material (COGS) |
| 119 | |
| 120 | | Code | Account | Description | |
| 121 | |---|---|---| |
| 122 | | 4010 | Inköp av varor (inom Sverige) | Purchases of goods (domestic) | |
| 123 | | 4100 | Inköp av råvaror | Raw material purchases | |
| 124 | | 4500 | Övriga inköp av varor/material | Other purchases | |
| 125 | | 4600 | Legoarbete och underentreprenader | Subcontract work | |
| 126 | | 4900 | Förändring av varulager | Inventory change | |
| 127 | |
| 128 | ### Class 5 -- Övriga Externa Kostnader (Other External Expenses) |
| 129 | |
| 130 | | Code | Account | Description | |
| 131 | |---|---|---| |
| 132 | | 5010 | Lokalhyra | Premises rent | |
| 133 | | 5020 | El för belysning | Electricity | |
| 134 | | 5060 | Städning och renhållning | Cleaning | |
| 135 | | 5090 | Övriga lokalkostnader | Other premises costs | |
| 136 | | 5100 | Fastighetskostnader | Property expenses (owned premises) | |
| 137 | | 5200 | Hyra av anläggningstillgångar | Leased assets | |
| 138 | | 5210 | Hyra av maskiner | Machine leases | |
| 139 | | 5250 | Hyra av datorer | Computer leases | |
| 140 | | 5300-5399 | Energikostnader | Energy costs (heating, fuel) | |
| 141 | | 5400 | Förbrukningsinventarier | Consumable equipment (< SEK 25,000) | |
| 142 | | 5410 | Förbrukningsmaterial | Consumable materials | |
| 143 | | 5420 | Programvaror (avskrivning/abonnemang) | Software (subscription/depreciation) | |
| 144 | | 5500 | Reparation och underhåll | Repairs and maintenance | |
| 145 | | 5600 | Transportkostnader | Transport/freight | |
| 146 | | 5610 | Frakter | Freight costs | |
| 147 | | 5700 | Frakter och transporter (utgående) | Outbound freight | |
| 148 | | 5800 | Resekostnader | Travel expenses | |
| 149 | | 5810 | Biljetter | Tickets (flights, trains) | |
| 150 | | 5820 | Hyrbil | Car rental | |
| 151 | | 5830 | Kost och logi | Meals and accommodation | |
| 152 | | 5900 | Reklam och PR | Advertising and PR | |
| 153 | | 5910 | Annonsering | Advertising | |
| 154 | | 5930 | Reklamtrycksaker | Printed materials | |
| 155 | | 6000 | Övriga försäljningskostnader | Other selling costs | |
| 156 | | 6100 | Kontorsmaterial | Office supplies | |
| 157 | | 6200 | Tele och post | Telecoms and postage | |
| 158 | | 6210 | Telekommunikation | Telephone/internet | |
| 159 | | 6230 | Datakommunikation | Data services | |
| 160 | | 6300 | Företagsförsäkringar | Business insurance | |
| 161 | | 6400 | Förvaltningskostnader | Administration costs | |
| 162 | | 6500 | Övriga externa tjänster | Other external services | |
| 163 | | 6530 | Redovisningstjänster | Accounting services | |
| 164 | | 6540 | IT-tjänster | IT services | |
| 165 | | 6550 | Konsultarvode | Consulting fees | |
| 166 | | 6570 | Bankkostnader | Bank charges | |
| 167 | | 6900 | Övriga externa kostnader | Other miscellaneous external costs | |
| 168 | |
| 169 | ### Class 7 -- Personalkostnader m.m. (Staff Costs etc.) |
| 170 | |
| 171 | | Code | Account | Description | |
| 172 | |---|---|---| |
| 173 | | 7010 | Löner till kollektivanställda | Wages -- collectively agreed | |
| 174 | | 7210 | Löner till tjänstemän | Salaries -- employees | |
| 175 | | 7220 | Löner till företagsledare | Directors' salaries | |
| 176 | | 7310 | Kontanta extraförmåner | Cash fringe benefits | |
| 177 | | 7380 | Kostnader för förmåner | Benefit costs | |
| 178 | | 7410 | Pensionsförsäkringspremier | Pension insurance premiums | |
| 179 | | 7510 | Arbetsgivaravgifter | Employer social contributions (31.42%) | |
| 180 | | 7570 | Egenavgifter | Self-employed social contributions | |
| 181 | | 7610 | Utbildning | Training costs | |
| 182 | | 7690 | Övriga personalkostnader | Other staff costs | |
| 183 | | 7820 | Avskrivningar maskiner/inventarier | Depreciation machinery/equipment | |
| 184 | | 7830 | Avskrivningar byggnader | Depreciation buildings | |
| 185 | | 7840 | Avskrivningar bilar | Depreciation vehicles | |
| 186 | |
| 187 | ### Class 8 -- Finansiella poster, Skatt, Resultat (Financial Items, Tax, Result) |
| 188 | |
| 189 | | Code | Account | Description | |
| 190 | |---|---|---| |
| 191 | | 8310 | Ränteintäkter | Interest income | |
| 192 | | 8410 | Räntekostnader | Interest expense | |
| 193 | | 8420 | Räntekostnader banklån | Interest on bank loans | |
| 194 | | 8490 | Övriga finansiella kostnader | Other financial costs | |
| 195 | | 8910 | Skatt på årets resultat | Current year income tax | |
| 196 | | 8990 | Resultat | Net profit/loss | |
| 197 | |
| 198 | --- |
| 199 | |
| 200 | ## Section 3 -- Revenue Recognition |
| 201 | |
| 202 | ### Cash vs Accrual Basis |
| 203 | |
| 204 | | Entity Type | Basis | Notes | |
| 205 | |---|---|---| |
| 206 | | AB (Aktiebolag) | Accrual (mandatory) | BFL/ÅRL require accrual basis | |
| 207 | | Enskild firma (sole trader) | Accrual | BFL requires current recording; may use simplified annual accounts | |
| 208 | | Handelsbolag (partnership) | Accrual | Same as AB | |
| 209 | | K1 entity (simplified) | Cash-like | Förenklat årsbokslut allows near-cash treatment | |
| 210 | |
| 211 | ### Key Rules |
| 212 | |
| 213 | - Revenue recognised when performance obligation is satisfied (goods: delivery; services: over time or at completion) |
| 214 | - K2: simpler recognition -- revenue at point of invoicing for most service companies; construction contracts on completion |
| 215 | - K3: percentage-of-completion required for long-term contracts where outcome can be estimated |
| 216 | - Subscription income: recognised over the period of service |
| 217 | |
| 218 | ### Förenklat Årsbokslut (K1 -- Simplified Annual Accounts) |
| 219 | |
| 220 | - Available for sole traders (enskild firma) with net turnover ≤ SEK 3,000,000 |
| 221 | - Revenue recognised at invoice date (near-cash basis) |
| 222 | - No accruals required for recurring items < SEK 5,000 |
| 223 | - Simplified inventory valuation |
| 224 | |
| 225 | --- |
| 226 | |
| 227 | ## Section 4 -- Expense Classification |
| 228 | |
| 229 | ### Deductible Operating Expenses |
| 230 | |
| 231 | | Category | BAS Code | Deductibility | |
| 232 | |---|---|---| |
| 233 | | Premises rent | 5010 | 100% deductible | |
| 234 | | Electricity/utilities | 5020 | 100% deductible | |
| 235 | | Accounting services | 6530 | 100% deductible | |
| 236 | | Insurance (business) | 6300 | 100% deductible | |
| 237 | | Advertising | 5900 | 100% deductible | |
| 238 | | Office supplies | 6100 | 100% deductible | |
| 239 | | Telecoms (business) | 6210 | 100% deductible | |
| 240 | | Bank charges | 6570 | 100% deductible | |
| 241 | | Software subscriptions | 5420 | 100% deductible | |
| 242 | | Travel (business) | 5800 | 100% deductible | |
| 243 | | Training/education | 7610 | 100% deductible | |
| 244 | | Repairs and maintenance | 5500 | 100% deductible | |
| 245 | |
| 246 | ### Limited/Non-Deductible Expenses |
| 247 | |
| 248 | | Category | Limitation | |
| 249 | |---|---| |
| 250 | | Representation (extern) -- food/drink | Deductible up to SEK 350/person (excl. VAT) for income tax; VAT deduction limited to SEK 300/person | |
| 251 | | Internal representation | Deductible up to SEK 600/person for 2 events/year | |
| 252 | | Gifts to clients | Deductible if < SEK 300 (excl. VAT) per gift | |
| 253 | | Fines and penalties (böter) | 0% -- never deductible | |
| 254 | | Personal expenses | 0% -- never deductible | |
| 255 | | Income tax | 0% -- never deductible | |
| 256 | | Private portion of mixed assets | Must be excluded (förmånsbeskattning) | |
| 257 | |
| 258 | ### Vehicle (Bil) Rules |
| 259 | |
| 260 | - Company car private-use: taxed as benefit-in-kind (bilförmån) on employee; deductible for company |
| 261 | - Sole trader: log required for business km; private km not deductible |
| 262 | - Mileage allowance (if using private car for business): SEK 25/km (tax-free for employment; for self-employed: actual costs) |
| 263 | |
| 264 | --- |
| 265 | |
| 266 | ## Section 5 -- Asset vs Expense Thresholds |
| 267 | |
| 268 | ### Capitalization Rules |
| 269 | |
| 270 | | Rule | Detail | |
| 271 | |---|---| |
| 272 | | Low-value asset threshold (K2/tax) | SEK 25,000 (excl. VAT) -- items below may be expensed directly (account 5400) | |
| 273 | | Grouping | Items forming a unit may be grouped and capitalised together even if individual cost < threshold | |
| 274 | | K3 component approach | Required to separate significant components with different useful lives | |
| 275 | | K2 simplified | No component approach; entire asset depreciated as one unit | |
| 276 | |
| 277 | ### Depreciation Methods |
| 278 | |
| 279 | | Framework | Method | Notes | |
| 280 | |---|---|---| |
| 281 | | K2 | Straight-line only | No other method permitted | |
| 282 | | K3 | Straight-line, diminishing balance, or units-of-production | Must reflect consumption pattern | |
| 283 | | Tax (Räkenskapsenlig) | 30% declining balance (main rule) or 20% straight-line (5-year rule) | See below | |
| 284 | | Tax (Restvärdesavskrivning) | 25% declining balance | Alternative without book-tax alignment | |
| 285 | |
| 286 | ### Tax Depreciation -- Machinery and Equipment (Inventarier) |
| 287 | |
| 288 | | Method | Rate | Notes | |
| 289 | |---|---|---| |
| 290 | | Huvudregeln (30% rule) | 30% of net book value per year | Declining balance; never fully written off | |
| 291 | | Kompletteringsregeln (20% rule) | 20% of acquisition cost per year | Straight-line; fully written off in 5 years | |
| 292 | | Immediate write-off | 100% (if < SEK 25,000 excl. VAT) | Or if expected useful life ≤ 3 years | |
| 293 | |
| 294 | ### Tax Depreciation -- Buildings |
| 295 | |
| 296 | | Building Type | Annual Rate | |
| 297 | |---|---| |
| 298 | | Industrial buildings | 4% | |
| 299 | | Commercial buildings | 2% | |
| 300 | | Office buildings | 2% | |
| 301 | | Residential buildings (rental) | 2% | |
| 302 | | Warehouse/logistics | 4% | |
| 303 | | Light structures (barracks, sheds) | 5% | |
| 304 | |
| 305 | ### Tax Depreciation -- Land Improvements |
| 306 | |
| 307 | - Rate: 5% per year of acquisition cost |
| 308 | |
| 309 | ### Överavskrivningar (Excess Depreciation) |
| 310 | |
| 311 | The difference between tax depreciation (typically higher via 30% rule) and book depreciation (straight-line per plan) is recorded in account 2150 (accumulated excess depreciation) as an untaxed reserve (obeskattad reserv). |
| 312 | |
| 313 | --- |
| 314 | |
| 315 | ## Section 6 -- P&L Format (Resultaträkning) |
| 316 | |
| 317 | Sweden uses the "kostnadsslagsindelning" (by nature) format as standard per ÅRL. BAS is aligned to this. |
| 318 | |
| 319 | ### Format (Kostnadsslagsindelad -- By Nature) |
| 320 | |
| 321 | ``` |
| 322 | Nettoomsättning (Net turnover) xxx |
| 323 | Förändring av varulager (Change in inventory) xxx |
| 324 | Aktiverat arbete för egen räkning xxx |
| 325 | Övriga rörelseintäkter (Other operating income) xxx |
| 326 | ------- |
| 327 | Summa rörelseintäkter xxx |
| 328 | |
| 329 | Råvaror och förnödenheter (Raw materials/consumables) (xxx) |
| 330 | Övriga externa kostnader (Other external expenses) (xxx) |
| 331 | Personalkostnader (Staff costs) (xxx) |
| 332 | Avskrivningar (Depreciation) (xxx) |
| 333 | Nedskrivningar (Impairment) (xxx) |
| 334 | Övriga rörelsekostnader (Other operating expenses) (xxx) |
| 335 | ------- |
| 336 | Rörelseresultat (Operating profit/loss) xxx |
| 337 | |
| 338 | Finansiella intäkter (Financial income) xxx |
| 339 | Finansiella kostnader (Financial costs) (xxx) |
| 340 | ------- |
| 341 | Resultat efter finansiella poster xxx |
| 342 | |
| 343 | Bokslutsdispositioner (Appropriations)* (xxx) |
| 344 | - Förändring periodiseringsfond (xxx) |
| 345 | - Förändring överavskrivningar (xxx) |
| 346 | ------- |
| 347 | Resultat före skatt (Profit before tax) xxx |
| 348 | |
| 349 | Skatt på årets resultat (Income tax) (xxx) |
| 350 | ------- |
| 351 | Årets resultat (Net profit/loss) xxx |
| 352 | ``` |
| 353 | |
| 354 | *Bokslutsdispositioner (appropriations) are a uniquely Swedish feature -- transfers to/from untaxed reserves. |
| 355 | |
| 356 | --- |
| 357 | |
| 358 | ## Section 7 -- Balance Sheet Format (Balansräkning) |
| 359 | |
| 360 | Sweden uses the vertical format per ÅRL. |
| 361 | |
| 362 | ### Format |
| 363 | |
| 364 | ``` |
| 365 | TILLGÅNGAR (Assets) |
| 366 | |
| 367 | Anläggningstillgångar (Fixed assets) |
| 368 | Immateriella anläggningstillgångar |
| 369 | Goodwill xxx |
| 370 | Patent och licenser xxx |
| 371 | Materiella anläggningstillgångar |
| 372 | Byggnader och mark xxx |
| 373 | Maskiner och inventarier xxx |
| 374 | Finansiella anläggningstillgångar |
| 375 | Aktier i dotterföretag xxx |
| 376 | Långfristiga fordringar xxx |
| 377 | ------- |
| 378 | Summa anläggningstillgångar xxx |
| 379 | |
| 380 | Omsättningstillgångar (Current assets) |
| 381 | Varulager xxx |
| 382 | Kundfordringar xxx |
| 383 | Övriga fordringar xxx |
| 384 | Förutbetalda kostnader xxx |
| 385 | Kassa och bank xxx |
| 386 | ------- |
| 387 | Summa omsättningstillgångar xxx |
| 388 | |
| 389 | SUMMA TILLGÅNGAR xxx |
| 390 | ======= |
| 391 | |
| 392 | EGET KAPITAL OCH SKULDER (Equity and Liabilities) |
| 393 | |
| 394 | Eget kapital (Equity) |
| 395 | Aktiekapital xxx |
| 396 | Uppskrivningsfond xxx |
| 397 | Reservfond xxx |
| 398 | Balanserat resultat xxx |
| 399 | Årets resultat xxx |
| 400 | ------- |
| 401 | Summa eget kapital xxx |
| 402 | |
| 403 | Obeskattade reserver (Untaxed reserves)* |
| 404 | Periodiseringsfonder xxx |
| 405 | Ackumulerade överavskrivningar xxx |
| 406 | ------- |
| 407 | Summa obeskattade reserver xxx |
| 408 | |
| 409 | Avsättningar (Provisions) xxx |
| 410 | |
| 411 | Långfristiga skulder (Long-term liabilities) |
| 412 | Skulder till kreditinstitut xxx |
| 413 | ------- |
| 414 | Summa långfristiga skulder xxx |
| 415 | |
| 416 | Kortfristiga skulder (Current liabilities) |
| 417 | Leverantörsskulder xxx |
| 418 | Skatteskulder xxx |
| 419 | Övriga skulder xxx |
| 420 | Upplupna kostnader xxx |
| 421 | ------- |
| 422 | Summa kortfristiga skulder xxx |
| 423 | |
| 424 | SUMMA EGET KAPITAL OCH SKULDER xxx |
| 425 | ======= |
| 426 | ``` |
| 427 | |
| 428 | *Obeskattade reserver (untaxed reserves) is unique to Swedish accounting -- the portion deferred from taxation (78.4% equity, 21.6% deferred tax at current rate). |
| 429 | |
| 430 | --- |
| 431 | |
| 432 | ## Section 8 -- Bank Reconciliation Patterns |
| 433 | |
| 434 | ### Swedish Bank Statement Formats |
| 435 | |
| 436 | | Bank | Format | Key Fields | |
| 437 | |---|---|---| |
| 438 | | Swedbank | CSV, SIE | Datum, Text, Belopp, Saldo | |
| 439 | | SEB | CSV, SIE | Bokföringsdag, Text, Belopp, Saldo | |
| 440 | | Nordea | CSV | Datum, Transaktion, Belopp, Saldo | |
| 441 | | Handelsbanken | CSV | Datum, Text/Referens, Belopp, Disponibelt saldo | |
| 442 | | Danske Bank | CSV | Date, Description, Amount, Balance | |
| 443 | | Länsförsäkringar | CSV | Datum, Text, Belopp | |
| 444 | |
| 445 | ### SIE Format |
| 446 | |
| 447 | SIE (Standard Import/Export) is the Swedish standard for transferring accounting data between systems. SIE4 files contain complete bookkeeping data and can be imported by all Swedish accounting software (Fortnox, Visma, Björn Lundén, etc.). |
| 448 | |
| 449 | ### Common Transaction Descriptions |
| 450 | |
| 451 | | Pattern | Classification | |
| 452 | |---|---| |
| 453 | | BG (Bankgiro), PG (Plusgiro) | Transfer (check direction) | |
| 454 | | AUTOGIRO | Direct debit (recurring expense) | |
| 455 | | SWISH | Mobile payment (check direction) | |
| 456 | | SKATTEVERKET, SKATTEKONTO | Tax payment | |
| 457 | | ARBETSGIVARAVG | Employer contribution payment | |
| 458 | | KORTKÖP, KORTTRANSAKTION | Card purchase (expense) | |
| 459 | | INSÄTTNING | Deposit (potential income or transfer) | |
| 460 | | LÖN, LÖNEUTBETALNING | Salary payment | |
| 461 | | HYRA, LOKALHYRA | Rent payment | |
| 462 | | RÄNTA | Interest (check debit/credit) | |
| 463 | | AVGIFT, SERVICEAVGIFT | Bank/service charges | |
| 464 | | FAKTURA, FAKT NR | Invoice payment (check context) | |
| 465 | |
| 466 | --- |
| 467 | |
| 468 | ## Section 9 -- Micro-Entity / Small Business Simplifications |
| 469 | |
| 470 | ### Size Categories (ÅRL Chapter 1, Section 3) |
| 471 | |
| 472 | A company is a "smaller company" (mindre företag) if it does NOT exceed more than one of: |
| 473 | |
| 474 | | Criterion | Threshold | |
| 475 | |---|---| |
| 476 | | Average employees | 50 | |
| 477 | | Balance sheet total | SEK 40,000,000 | |
| 478 | | Net turnover | SEK 80,000,000 | |
| 479 | |
| 480 | For two consecutive financial years. All others are "larger companies" (större företag). |
| 481 | |
| 482 | ### K-Regulation Hierarchy |
| 483 | |
| 484 | | Category | Regulation | Who Can Use | |
| 485 | |---|---|---| |
| 486 | | K1 | BFNAR 2006:1 (enskild firma) / 2010:1 (ideell) | Sole traders with turnover ≤ SEK 3M; simplified annual accounts | |
| 487 | | K2 | BFNAR 2016:10 | Smaller companies (AB, HB, EF) that choose simplification | |
| 488 | | K3 | BFNAR 2012:1 | Default for all companies preparing årsredovisning; mandatory for larger companies | |
| 489 | | K4 | RFR 2 (IFRS-based) | Listed companies and groups with consolidated reporting | |
| 490 | |
| 491 | ### K1 Simplifications (Förenklat Årsbokslut) |
| 492 | |
| 493 | - No accruals needed for recurring items < SEK 5,000 |
| 494 | - Revenue at invoice date |
| 495 | - Inventory: simplified valuation (latest purchase price × quantity) |
| 496 | - Fixed assets: immediate write-off if < SEK 25,000 (half a prisbasbelopp) |
| 497 | - No formal balance sheet filing (only part of tax return NE) |
| 498 | |
| 499 | ### K2 Simplifications |
| 500 | |
| 501 | - Straight-line depreciation only |
| 502 | - No component approach for assets |
| 503 | - No revaluation of assets |
| 504 | - Limited disclosures in notes |
| 505 | - No deferred tax in balance sheet |
| 506 | - Intangible assets: only acquired intangibles may be capitalised (no internally generated) |
| 507 | - Accrual threshold for expenses: SEK 7,000 (from 2025 K2 update) |
| 508 | |
| 509 | --- |
| 510 | |
| 511 | ## Section 10 -- Interaction with Tax Skills |
| 512 | |
| 513 | ### Income Tax (Inkomstskatt) |
| 514 | |
| 515 | - For AB: corporate tax rate 20.6% (bolagsskatt) |
| 516 | - Taxable income starts from accounting result + tax adjustments |
| 517 | - Key adjustments: excess depreciation (överavskrivning), allocation to periodiseringsfond (tax allocation reserve -- defer up to 25% of profit for 6 years) |
| 518 | - For sole traders: progressive income tax on business profit (after social contributions) |
| 519 | - Egenavgifter (self-employed social contributions): approximately 28.97% of profit |
| 520 | - Schablonavdrag (standard deduction) available for home office: SEK 2,000/year |
| 521 | - Use the se-income-tax skill for detailed computation |
| 522 | |
| 523 | ### VAT (Moms) |
| 524 | |
| 525 | - VAT accounts: 2610-2650 in BAS |
| 526 | - Standard rate: 25%; Reduced: 12% (food, hotels); 6% (books, newspapers, public transport) |
| 527 | - Monthly filing if turnover > SEK 40M; quarterly if > SEK 1M; annual if ≤ SEK 1M |
| 528 | - Use the sweden-vat-return skill for filing details |
| 529 | |
| 530 | ### Employer Contributions (Arbetsgivaravgifter) |
| 531 | |
| 532 | - Rate: 31.42% of gross salary (2025) |
| 533 | - Declared and paid monthly to Skatteverket via arbetsgivardeklaration |
| 534 | - Recorded in accounts 7510/2731 |
| 535 | - Reduced contributions for employees born 1938-2006 (different rules apply) |
| 536 | - Use the se-social-contributions skill for details |
| 537 | |
| 538 | ### Periodiseringsfond (Tax Allocation Reserve) |
| 539 | |
| 540 | - Companies may defer up to 25% of taxable profit to a tax allocation reserve |
| 541 | - Must be reversed within 6 years (FIFO) |
| 542 | - Recorded as obeskattad reserv in accounts 2120-2139 |
| 543 | - Available for AB, enskild firma, and handelsbolag |
| 544 | - Enskild firma: standard interest charge (schablonintäkt) on fund balance |
| 545 | |
| 546 | --- |
| 547 | |
| 548 | ## Disclaimer |
| 549 | |
| 550 | This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional before filing or acting upon. |
| 551 |
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About
Use this skill whenever asked about Swedish bookkeeping, chart of accounts, BAS kontoplan, financial statements, or accounting standards in Sweden. Trigger on phrases like "Swedish bookkeeping", "bokföring Sverige", "BAS kontoplan", "kontoplan", "årsredovisning", "K2", "K3", "BFL", "ÅRL", "resultaträkning", "balansräkning", "enskild firma bokföring", "årsbokslut", "Bokföringsnämnden", "BFN", "avskrivning", "förenklat årsbokslut", or any question about recording transactions, financial reporting, or accounting standards for Swedish entities.
SEty-2025
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